Income tax is levied on all those who work and receive an income in Japan. This tax is imposed on an individual’s income for one year; January 1 through December 31. If taxpayers are employed, their employer (company) withdraws the relevant tax from ones salary and bonuses and pays it on their behalf to the national government. This is called the “Tax Withholding System” or “Gensen-chosyu System”.
For individuals corresponding to the conditions listed below, they must calculate the correct tax amount for payment and file a tax returns by themselves. This is called “Filing of Final Tax Returns” or “Kakutei-shinkoku” In some cases, individuals may be able to receive a tax refund.
Tax returns must be filed if:
1. The year-end adjustment procedure for your tax payment is still incomplete
2. You resigned from the company
3. You got married and the number of family dependents has increased
4. You had a child or children born during the year
5. Your or a dependent’s medical expenses exceeded ¥100,000 or 5% of the annual income less than ¥2,000,000
If for some reason too much income tax had been paid in the past (up to 5 years), one can claim for a tax refund by filing a Final Tax Returns.
Final Tax Returns can be filed every year between February 16 and March 15 at the Tax Office in your area. For details, please contact your local Tax Office.
For information, please contact:
* Hyogo Prefecture Foreign Residents Information Center
Tel: 078-382-2052
Days & Hours of Consultation: Monday - Friday / 9:00am-5:00pm
Languages Available: English, Chinese, Spanish and Portuguese